Trying to split a hair. My client is a full time real estate broker and a RE salesperson, in addition to owning several long term and short term rentals with his spouse who helps him with the rental operations. They jointly own the rentals and recently sold one for a considerable profit. If I am able to classify him as  real estate professional then TP would not be subject to the Net Investment Tax.

My thinking at this point is that he is in the business of brokerage and RE sales and not in the rental business. His income from RE brokerage is approx 75 times the amount received from  rentals. I'm just not being able to justify that the rental incoem and subsicuite sale are his ordinary course of a trade or business.

Thank you in advance for some direction on this issue.

He does qualify as a rea lestate professional but on his Sch.C business and not on his Sch. E income.